EIN: 610865874
UEI: J7KPJHMNSW14
Audited by: RFH
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 2, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
FAC accepted this audit on April 11, 2022 — management decision was due October 11, 2022.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
The unemployment insurance contribution rate as set by the Commonwealth of Kentucky decreased during 2020. Gateway Community Action Agency, Inc. continued to charge its programs outdated contribution rates after this change, which resulted in overcharging the programs for unemployment insurance expense during the year ended June 30, 2020. The significant overcharges were corrected during the audit, so there is no compliance finding or questioned costs reported. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, 42 CFR section 75.403(a) states that costs must be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles in order for the costs to be allowable under Federal awards. Cause: Prior to the audit, Gateway Community Action Agency, Inc. did not adjust unemployment insurance charges to actual as of June 30, 2020. Effect: Since the discrepancy was not corrected prior to the audit, an internal control deficiency over the allowability of unemployment insurance expense is reported. Recommendation: We recommend Gateway Community Action Agency, Inc. implement controls to ensure the proper charging of unemployment insurance expense to programs.
Show full finding ▾Hide full finding ▴Finding 2020-002: Unemployment Insurance Expense Department of Health and Human Services Head Start Program ? CFDA No. 93.600, Grant No. 04CH011236-01; Grant period: September 1, 2019 ? August 31, 2020 Department of Health and Human Services Early Head Start Program ? CFDA No. 93.600, Grant No. 04HP000080-03; Grant period: September 1, 2019 ? August 31, 2020 Department of Health and Human Services Head Start and Early Head Start Program ? CFDA No. 93.600, Grant No. 04CH011176-01; Grant period: August 1, 2019 ? July 31, 2020 Questioned Costs: None How the questioned costs were computed: N/A Condition: The unemployment insurance contribution rate as set by the Commonwealth of Kentucky decreased during 2020. Gateway Community Action Agency, Inc. continued to charge its programs outdated contribution rates after this change, which resulted in overcharging the programs for unemployment insurance expense during the year ended June 30, 2020. The significant overcharges were corrected during the audit, so there is no compliance finding or questioned costs reported. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, 42 CFR section 75.403(a) states that costs must be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles in order for the costs to be allowable under Federal awards. Cause: Prior to the audit, Gateway Community Action Agency, Inc. did not adjust unemployment insurance charges to actual as of June 30, 2020. Effect: Since the discrepancy was not corrected prior to the audit, an internal control deficiency over the allowability of unemployment insurance expense is reported. Recommendation: We recommend Gateway Community Action Agency, Inc. implement controls to ensure the proper charging of unemployment insurance expense to programs.
Internal documented business meetings are occurring to review the CFO job responsibilities, accounting department structure, job related responsibilities of accounting staff, and current systems of oversight and monitoring. The agency will ire a consultant with a background in non-profit organizations to work with the CFO in developing and implementing additional layers of internal controls. Independent firm(s) will be hired to participate in an internal self-assessment audit and assist in the preparation of the annual external audit. The written financial policies and procedures will be fully updated and vetted by an auditing firm Accounting staff will participate in a comprehensive training session of the revised written policies to ensure accurate and efficient implementation consistently throughout the department.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on February 7, 2019 — management decision was due August 7, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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